I 

112TH CONGRESS 

1ST SESSION H. R. 1312 

To amend the Internal Revenue Code of 1986 to allow an increased work 

opportunity credit with respect to recent veterans, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 1, 2011 

Mr. KING of New York (for himself, Mr. WELCH, Mr. LAMBORN, Mr. GRIMM, 

Mr. YOUNG of Florida, Mr. BUCHANAN, Mr. OLSON, and Mr. POE of 

Texas) introduced the following bill; which was referred to the Committee 

on Ways and Means, and in addition to the Committee on Veterans’ Affairs, for a period to be subsequently determined by the Speaker, in each 

case for consideration of such provisions as fall within the jurisdiction of 

the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to allow an 

increased work opportunity credit with respect to recent 

veterans, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Jobs for Veterans Act 

5 of 2011’’. 


srobinson on DSKHWCL6B1PROD with BILLS
2 

•HR 1312 IH

1 SEC. 2. WORK OPPORTUNITY CREDIT FOR RECENT VET2 ERANS. 

3 (a) WORK OPPORTUNITY CREDIT.— 

4 (1) IN GENERAL.—Section 51 of the Internal 

5 Revenue Code of 1986 is amended by adding at the 

6 end the following new subsection: 

7 ‘‘(l) SPECIAL RULES FOR VETERANS.—For purposes 

8 of this subpart— 

9 ‘‘(1) IN GENERAL.—In the case of an individual 

10 who is an applicable veteran who begins work for the 

11 employer after December 31, 2010, but before Janu12 ary 1, 2013, the following rules shall apply: 

13 ‘‘(A) APPLICABLE VETERAN.—Such indi14 vidual shall be treated as a member of a tar15 geted group. 

16 ‘‘(B) INCREASED PERCENTAGE.—Sub17 section (a) shall be applied by substituting ‘100 

18 percent’ for ‘40 percent’. 

19 ‘‘(C) WAGE LIMITATION.—Paragraph (3) 

20 of subsection (b) shall be applied— 

21 ‘‘(i) by substituting ‘$5,000’ for 

22 ‘$6,000’, and 

23 ‘‘(ii) without regard to the parenthet24 ical therein. 

25 ‘‘(D) MINIMUM EMPLOYMENT PERIODS.— 

26 Subparagraph (A) of subsection (i)(3) shall be 


srobinson on DSKHWCL6B1PROD with BILLS
3 

•HR 1312 IH

1 applied by substituting ‘0 percent’ for ‘25 per2 cent’. 

3 ‘‘(E) DISABLED VETERANS.—In the case 

4 of such an individual who is a qualified veteran 

5 by reason of subsection (d)(3)(A)(ii), the credit 

6 determined with respect to such individual 

7 under the rules of this subsection shall be in 

8 addition to any credit allowable with respect to 

9 such individual under this section determined 

10 without regard to this subsection. 

11 ‘‘(2) APPLICABLE VETERAN.—The term ‘appli12 cable veteran’ means any veteran (as defined in sub13 section (d)(3)(B)) who is certified by the designated 

14 local agency as having been discharged or released 

15 from active duty in the Armed Forces of the United 

16 States after September 11, 2001. 

17 ‘‘(3) ELECTION TO HAVE SUBSECTION NOT

18 APPLY.—A taxpayer may elect (at such time and in 

19 such form and manner as the Secretary shall pre20 scribe) to have this subsection not apply with respect 

21 to an individual for any taxable year. 

22 ‘‘(4) SPECIAL RULE.—For purposes of this sub23 section, this section shall be deemed to remain in ef24 fect with respect to individuals who begin work for 


srobinson on DSKHWCL6B1PROD with BILLS
4 

•HR 1312 IH

1 the employer after December 31, 2011, and before 

2 January 1, 2013.’’. 

3 (2) EFFECTIVE DATE.—The amendments made 

4 by paragraph (1) shall apply to individuals who 

5 begin work for the employer after December 31, 

6 2010. 

7 (b) OFFSET.—The amounts otherwise authorized to 

8 be appropriated to the Department of Veterans Affairs for 

9 General Administration are hereby reduced as follows: 

10 (1) The amount for fiscal year 2011 is reduced 

11 by $5,000,000. 

12 (2) The amount for fiscal year 2012 is reduced 

13 by $5,000,000. 

Æ 


srobinson on DSKHWCL6B1PROD with BILLS